Determine the time of supply in the following cases: (i) GPT & Co. carried out service of cleaning and repairs of tanks in an apartment complex,…

(a) Section 13 (2) of the CGST Act, 2017 stipulates that the time of supply of services shall be the earliest of the following dates, namely:- (a) the date of issue of invoice by the supplier, if the invoice is issued within the period prescribed under section 31 or the date of receipt of payment, whichever is earlier; or (b) the date of provision of service, if the invoice is not issued within the period prescribed under section 31 or the date of receipt of payment, whichever is earlier; or (c) the date on which the recipient shows the receipt of services in his books of account, in a case where above two cases do not apply. In this case, neither the invoice has been issued nor the date of provision of service is available. The date of receipt of payment in the books of the supplier is also not available. Therefore, the time of supply will be the date on which the recipient of service shows receipt of the service in his books of account. Thus, time of supply will be 4th April, the date on which the Apartment Owners' Association records the receipt of service in its books of account. (ii) As per Notification No. 66/2017 CT dated 15.11.2017, a registered person (excluding composition supplier and registered persons making supply of specified actionable claims) has to pay GST on the outward supply of goods at the time of supply as specified in section 12 (2) (a) of the CGST Act, 2017, i.e. date of issue of invoice or the last date on which invoice ought to have been issued in terms of section 31 of the CGST Act, 2017. As per section 31 (4) of the CGST Act, 2017, in case of continuous supply of goods, where successive statements of accounts or successive payments are involved, the invoice is issued before or at the time of each such statement is issued or, as the case may be, each such payment is received. Therefore, invoices should be issued for 2lakh each on or before July 5, August 5 and September 5, when monthly payments of 2lakh are received. Thus, assuming that the invoice is issued on July 5, August 5 and September 5, the time of supply for the purpose of payment of tax will be July 5, August 5 and September 5 respectively for goods valued at 2 lakh each.